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A query was raised regarding whether a civil company can apply the patent income reduction under Article 23 of the Corporate Tax Act. The DGT determines that the company is subject to Corporate Tax if it has a commercial purpose and fiscal legal personality; however, it cannot apply the reduction because it did not create the patent, but rather received it through a contribution.
Cuestión planteada Si la sociedad civil puede aplicar la reducción prevista en el artículo 23 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para ser contribuyente del IS, la sociedad civil debe tener personalidad jurídica fiscal (constituida en escritura pública o documento privado aportado a la Administración) y objeto mercantil (actividad de producción, intercambio o servicios). La reducción del artículo 23 de la LIS requiere que la entidad cedente haya creado total o parcialmente el activo intangible, por lo que no procede si el activo ha sido creado por terceros o aportado por un socio.
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